The cement industry is one of the key industries in India. The production and consumption of cement to a large extent indicate country's progress. It is a capital-intensive industry, which means that competition is confined mainly to a small group of large industrial houses. The economic progress can be achieved by increasing the production coupled with improvement in the ways and means of productivity. This industry has recorded continuous growth since planning began. The government has a complete control over the Production, distribution and price of cement and this has dampened the Growth of the cement industry. It is in this context a study has been made to review the value creation and enhancement of select cement industries in India to its share holders. Taking this as a crucial point the present article has been written and entitled as “FINANCIAL APPRAISAL OF CEMENT UNITS THROUGH EVA.
